chamberlains.com.au/capital-gains-tax-cgt-issues-with-cryptocurrency/
chamberlains.com.au/carrying-on-a-business-of-trading-cryptocurrency/
www.kwm.com/au/en/insights/latest-thinking/kwm-taxation-of-crypto-assets-guide-taxing-tokens.html
See also:
www.hopgoodganim.com.au/page/knowledge-centre/blog/crunch-time-for-crypto-capital-gains-at-the-ato
blockchain.bakermckenzie.com/2022/05/18/capital-gains-from-crypto-assets-a-focus-area-for-australian-tax-authorities/#page=1